可持续发展与绿色核算

Sustainable Development and Green Accounting

在传统经济理论和国民经济核算理论 (SNA)中 ,忽视自然资产的价值 ,将自然资源和环境要素排除在决策框架之外 ,这是造成全球环境危机的理论根源。文章以可持续发展理论为基础 ,从三个方面讨论了绿色核算的理论和方法 :(1)基于对SNA的分析 ,讨论了绿色核算的理论背景 ;(2 )绿色核算体系的基本框架结构 ,即从生产角度和最终使用角度讨论了把自然资源和环境资源纳入国民经济核算即绿色核算方法 ;(3)进行绿色核算需要进一步研究的理论问题 。

The value of natural resources was neglected in traditional economic theory and system of national accounts (SNA). The natural resources and environmental factors are removed from policy decision and this is the source of global environment crisis. This article is based on sustainable development theory and discusses the theory and method of green accounting in three parts. First, it discusses the theoretical background of green accounting. Secondly, it puts forward the basic framework of green accounting system, that is, it discusses the way of how to put natural resources and environmental ones into national economic accounting green accounting based on production and final application. Thirdly, it studies other theoretical problems related to green accounting such as the value of environmental loss.